# Article 5, paragraph (3), its wordings — Regulation for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/history/art-5/par-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 5, paragraph (3) (第五条第三項) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Consumption Tax Act (消費税法施行規則) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation
- Provision: Article 5, paragraph (3) (第五条第三項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-3 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-5/par-3)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 19 of 2026

- State: In force

Japanese:

> 第一項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存は、財務大臣の定める方法によることができる。

English (Machine translation, corrected on review, not official):

> The retention under the provisions of paragraph (1) in the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in that paragraph may be made by a method specified by the Minister of Finance.

## 2. 1 April 2028 — Ministry of Finance Order No. 19 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Ministry of Finance Order No. 19 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019

Japanese:

> 第一項に規定する課税期間に係る確定申告書の提出期限の翌日から五年を経過した日以後の期間における同項の規定による保存（同項の規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。

English (Machine translation, corrected on review, not official):

> The retention under the provisions of paragraph (1) (excluding retention of electronic or magnetic records under the provisions of that paragraph) in the period on or after the day on which five years have elapsed from the day following the deadline for filing the final return for the taxable period prescribed in that paragraph may be made by a method specified by the Minister of Finance.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053)
- English name of the law: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053/20271001_508M60000040019)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053/20280401_508M60000040019)